While the value of information technology has long been a hot issue, few solid results have been found as of yet. It is partly due to methodological factors and model underspecifcation. This study empirically develops a ITS(information technology structure) taxonomy and investigates the relationships between ITS taxonomy and business performance in the Korean firms. Among factors that impact business performance, organization structure and control system are selected and they are hypothesized to moderate-the relationships between ITS taxonomy and business performance. By surveying 91 manufacturing firms and applying hierarchical cluster analysis, four ITS are identified : centralized, decentralized, centralized cooperative, decentralized cooperative. ANOVA, correlation analysis and crosstable analysis say the presence of moderating effect of organization structure and control system. Cooperative ITS is best in business performance. Centralized ITS is related to functional organizational form. Decentralized ITS is related to product organizational form with decentralized decision making, Centralized cooperative ITS is related to matrix organizational form. Decentralized cooperative ITS is related to matrix organizational form with high integration. These findings have implications for the opportunities and challenges to match information technology with organization structure and control system.